Spain Income Tax Rates and Personal Allowances in 2021

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The Income tax rates and personal allowances in Spain are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Spain Tax Calculator 2021.

Spanish Tax Regions and Municipalities

It is important to understand that Spain applies different income tax rates and allowances for different regions of the country. These were originally split into 5 separate regions with each applying a specific tax table. The 5 tax tables remain but these are now split into a larger group of municipalities. The table below provides the tax table number used for the old region and corresponding municipality used.

Spain Regional and Municipal tax table numbers
Tax Municipality [3 letter code]Tax Table No.Previous Tax Region associated with Tax Table no.
Andalusia [AND]1Andalucia
Catalonia [CAT]2Cataluna
Community of Madrid [MAD]3Madrid
Valencian Community [VAL]5Valencia
Galicia [GAL]3Madrid
Castile and León [CAL]3Madrid
Basque Country [BAC]1Andalucia
Castilla-La Mancha [CAM]1Andalucia
Cantabria [CAN]2Cataluna
Region of Murcia [MUR]5Valencia
Aragon [ARG]2Cataluna
Extremadura [EXM]1Andalucia
Balearic Islands [BAL]1Andalucia
Asturias [AST]3Madrid
Navarre [NAV]2Cataluna
La Rioja [RIO]3Madrid
Ceuta [CET]1Andalucia
Melilla [MEL]1Andalucia

Spain Income Tax Tables in 2021: Income Tax Rates and Thresholds (Annual)

There are regional variances within the income tax tables in Spain, the latest income tax table information we hold for each region is shown below, sourcing the latest income tax table information can be difficult so if you have different information, rates or thresholds for 2021 to that shown below, please contact us and include a link to the reference.

Income Tax Rates and Thresholds in Andalucia in 2021

Tax Table 1 [ Andalucia ]
Tax RateTaxable Income Threshold
19%Income from €0.00to 12.450,00 €
24%Income from 12.450,00 € to 20.200,00 €
30%Income from 20.200,00 € to 35.200,00 €
37%Income from 35.200,00 € to 60.000,00 €
45%Income from 60.000,00 € to 300.000,00 €
47%Income from 300.000,00 € and above

Income Tax Rates and Thresholds in Cataluna in 2021

Tax Table 2 [ Cataluna ]
Tax RateTaxable Income Threshold
19%Income from €0.00to 12.450,00 €
24%Income from 12.450,00 € to 20.200,00 €
30%Income from 20.200,00 € to 28.000,00 €
30.6%Income from 28.000,00 € to 35.200,00 €
37.2%Income from 35.200,00 € to 50.000,00 €
37.4%Income from 50.000,00 € to 60.000,00 €
45.4%Income from 60.000,00 € to 300.000,00 €
46.2%Income from 300.000,00 € to 120.000,00 €
48.2%Income from 120.000,00 € and above

Income Tax Rates and Thresholds in Madrid in 2021

Tax Table 3 [ Madrid ]
Tax RateTaxable Income Threshold
21.5%Income from €0.00to 12.450,00 €
24%Income from 12.450,00 € to 17.707,20 €
26%Income from 17.707,20 € to 20.200,00 €
29%Income from 20.200,00 € to 33.007,20 €
33.5%Income from 33.007,20 € to 35.200,00 €
37%Income from 35.200,00 € to 53.407,20 €
40%Income from 53.407,20 € to 60.000,00 €
44%Income from 60.000,00 € to 120.000,00 €
46%Income from 120.000,00 € to 175.000,00 €
48%Income from 175.000,00 € and above

Income Tax Rates and Thresholds in Murcia in 2021

Tax Table 4 [ Murcia ]
Tax RateTaxable Income Threshold
19%Income from €0.00to 12.450,00 €
23.2%Income from 12.450,00 € to 17.707,20 €
25.3%Income from 17.707,20 € to 20.200,00 €
28.3%Income from 20.200,00 € to 33.007,20 €
32.9%Income from 33.007,20 € to 35.200,00 €
36.4%Income from 35.200,00 € to 53.407,20 €
39.5%Income from 53.407,20 € to 60.000,00 €
43.5%Income from 60.000,00 € and above

Income Tax Rates and Thresholds in Valencia in 2021

Tax Table 5 [ Valencia ]
Tax RateTaxable Income Threshold
19.5%Income from €0.00to 12.450,00 €
24.5%Income from 12.450,00 € to 20.200,00 €
30.5%Income from 20.200,00 € to 35.200,00 €
38%Income from 35.200,00 € to 60.000,00 €
46%Income from 60.000,00 € and above

Income Tax in Spain in 2021

Taxes, including personal income tax, expenses and limitations are reviewed by the Government in Spain periodically and typically updated each year. Not that not all tax rates and thresholds in Spain change annually, alterations to tax policy to support strategic economic growth in Spain mean that the certain areas may be focused on to provide specific tax relief in Spain or support growth in certain areas (overseas invstment in Spain for example may mean reduced non-resident income tax rates in Spain for a period).

When tax policy in Spain changes, the resultant tax tables also change. Tax tables in Spain are simply a list of the relevent tax rates, fixed amounts and / or threholds used in the computation of tax in Spain, the Spain tax tables also include specific notes and guidance on the validity of scenarios (for example, qualifying criterea for specific tax relief / allowances) and notes of the calculation of phaseout of specific tax elements within each taxation group (dividends and corporation tax thresholds in Spain for example).

Spain Tax Tables may also be referred to as Spain Tax Slabs, Spain personal allowances and tax thresholds or Spain business tax rates. They all refer to the tax tables, whether in whole or as specific sections/categories of the tax tables therein. In the section, we publish all 2021 tax rates and thresholds used within the 2021 Spain Salary Calculator. This means that if you are aware of a 2021 tax exemption or 2021 tax allowance in Spain that you are entitled too BUT it isn't listed here, that we don't allow for it in this version of the Spain Salary Calculator. This is simply because we updated our tax calculators based on user feedback, we tailor the Spain Salary Calculator to suit our users needs. Our aim is to keep tax calculations in Spain simple, we achieve this my making the Spain tax calculators relevent to our community's needs, this includes you. So, if you would like a new 2021 tax rates, allowance or threshold adding (or perhaps updating), or if you notice an error in our 2021 tax calculations, simply contact us and we will adjust the tool.

Choose a specific income tax year to see the Spain income tax rates and personal allowances used in the associated income tax calculator for the same tax year.

Spanish Income Tax Thresholds and Allowances in 2021

Spain Income Tax Thresholds and Allowances in 2021
5.550,00 €Tax Free Threshold Under 65
6.700,00 €Tax Free Threshold Over 65
8.100,00 €Tax Free Threshold Over 75
3.400,00 €Married couples allowance
8.000,00 €Tax Rebate earnings cap
Tax Rebate Under 65 for parent or grandparent living with you if income below earning cap above
1.150,00 €Tax Rebate Over 65 for parent or grandparent living with you if income below earning cap above
2.550,00 €Tax Rebate Over 75 parent or grandparent living with you
2.000,00 €Earned Income Allowance
6.500,00 €EIA (other earnings threshold)
14.450,00 €EIA Lower Income Additional Allowance
3.700,00 €EIA Additional Allowance (EIA AA)
11.250,00 €EIA AA Phaseout
1,16 €EIA AA Phaseout multiplier
14.450,00 €EIA Lower threshold
3.000,00 €Disability Allowance 33% - 65%
9.000,00 €Disability Allowance 66% - 100%

Spanish Income Tax Allowance for Children in 2021

The following amounts can be used to adjust the taxable amount based on income in Spain in 2021.

Spain VAT (Value Added Tax) Rates and Thresholds
No. of ChildrenAllowance
12.400,00 €
25.100,00 €
39.100,00 €
413.600,00 €
For additional children under 3 years of age6,35 €

Spanish Social Security Thresholds based on Filing Employment Status in 2021

This option can be applied using the advanced section of the Spanish Income Tax Calculator.

Spanish Social Security Earnings Thresholds in 2021
Senior management, Engineers and University Graduates13.834,80 €45.014,40 €
Engineering Technicians, Experts and Qualified Assistants11.473,20 €45.014,40 €
Administrative and Workshop Managers9.979,20 €45.014,40 €
Unqualified Assistants9.907,20 €45.014,40 €
Administrative Officials9.907,20 €45.014,40 €
Subordinates9.907,20 €45.014,40 €
Administrative Assistants9.907,20 €45.014,40 €
First and second degree skilled workers27,50 €125,04 €
Third degree skilled Workers and Specialists27,50 €125,04 €
Unskilled Labourers27,50 €125,04 €
Workers under 18 years of age27,50 €125,04 €

Spanish Social Security Rates in 2021

Spain Social Security Rates in 2021
DescriptionEmployee RateEmployer Rate
Pension and Accident4.7%23.6%
Unemployment1.55%5.5%
Insolvency (FOGASA)0%0.2%
Training0.1%0.6%

VAT in Spain in 2021

Spain VAT (Value Added Tax) Rates and Thresholds
VAT RateDescription
0VAT Exempt
4Super Reduced Rate (Tipo Superreducido)
10Reduced Rate (Tipo Reducido)
21Standard Rate (Tipo General)